Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte procee...
Third-party search material requires special assessment route, rendering general reassessment notices without jurisdiction when it forms the proceedin...
Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain ex...
Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determinat...
Conditional de novo GST adjudication may be granted where an assessee shows inability to participate because of heart illness and undertakes to make a partial pre-deposit. The assessment may be quashed and treated as an addendum to the show-cause notice, allowing a fresh reply with supporting documents. Fresh adjudication is conditional on cash deposit of 10% of disputed tax and timely submission of the reply; failing compliance, recovery may proceed according to law.
Conditional de novo GST adjudication may be granted where an assessee shows inability to participate because of heart illness and undertakes to make a partial pre-deposit. The assessment may be quashed and treated as an addendum to the show-cause notice, allowing a fresh reply with supporting documents. Fresh adjudication is conditional on cash deposit of 10% of disputed tax and timely submission of the reply; failing compliance, recovery may proceed according to law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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